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Data available on this layer concern the IRS's face-to-face district audits of federal income tax returns filed by individuals and corporations. Information is provided about the audits conducted in the United States as a whole and in each of the agency's 33 districts. Data on the number of audits, IRS auditor time spent in conducting these audits, and the recommended additional taxes and penalties IRS auditors found are included. Further detail is available for audits by type of return and reported income and by reason the return was selected by the IRS for audit. Results are separated for the two groups of IRS employees -- revenue agents and tax auditors -- who conduct district examinations. The number of audits that result in no change in the taxpayer's obligation to the government and the hours required to complete these "no change" audits are also covered. The data do not include information about the inquiries generated by the agency's service centers or audits conducted by the IRS's international office.